Do you pay customs duty on goods re-exported from Dubai?

Not if they are imported for re-export: a deposit or guarantee equal to the duty is secured instead, and recovered once proof of export is filed.

What is the GCC rule for refunding duty on re-exports?

Under the Common Customs Law's rules, the goods must leave within one year of paying the duty and the claim must follow within six months, for consignments of at least USD 5,000. Only duties actually paid are refunded.

How big is UAE re-export trade?

AED 734.4 billion in 2024, up 7.3% on 2023, and AED 389 billion in the first half of 2025, according to the Dubai Media Office.

Term

Re-export

Re-export is sending imported goods on to another country, whole or in part, without consuming them where they landed. In Dubai the importer secures a deposit or guarantee equal to the duty instead of paying it, and recovers it once the goods leave. UAE re-exports reached AED 734.4 billion in 2024.

Also called re-exportation, import for re-export, re-export deposit, GCC duty refund, re-export tradeApplies in UAE, GCCUpdated 14 October 2026

Two routes to the same refund

	Dubai: import for re-export	GCC Common Customs Law: drawback
How	A deposit or guarantee equal to the duty, instead of paying it	Duty paid at import, refunded on re-export
Minimum	Goods worth more than AED 20,000, except vehicles (2016 customer guide)	At least USD 5,000
Time limit	Set by Dubai Customs; late claims lose part of the deposit	Re-export within one year of paying the duty; claim within six months of re-exporting
What comes back	The deposit, less any deduction	Only the duties actually paid

A Dubai refund claim costs AED 50 per declaration plus AED 20, and needs proof of export — by sea, an exit certificate, export declaration, manifest or bill of lading. Saudi Arabia runs its own customs duty refund e-service through ZATCA.

Worked example: a Dubai re-export

Goods CIF AED 200,000 × 5% = AED 10,000 deposit, not duty · re-exported to a non-GCC market and claimed on time → AED 10,000 back, less AED 70 in fees · sold locally instead → the deposit stands in for the duty

The 5% is the GCC common tariff; fees from Dubai Customs' refund service. The shipment is illustrative.

The scale

Re-export is central to the UAE's trade: its re-exports reached AED 734.4 billion in 2024, up 7.3% on 2023, and AED 389 billion in the first half of 2025, up 14%, the Dubai Media Office reports.

The mistake people make

Claiming late. Dubai Customs' 2025 service guide deducts a growing share of a re-export deposit the later the claim is made after the declaration clears, and the GCC rules allow six months from re-export to claim a drawback. Diary the deadline when the goods leave, not when someone notices the money.

FAQ

Re-export: common questions

Do you pay customs duty on goods re-exported from Dubai?: Not if they are imported for re-export: a deposit or guarantee equal to the duty is secured instead, and recovered once proof of export is filed.
What is the GCC rule for refunding duty on re-exports?: Under the Common Customs Law's rules, the goods must leave within one year of paying the duty and the claim must follow within six months, for consignments of at least USD 5,000. Only duties actually paid are refunded.
How big is UAE re-export trade?: AED 734.4 billion in 2024, up 7.3% on 2023, and AED 389 billion in the first half of 2025, according to the Dubai Media Office.